Tax Exemption for New Start-Up Companies
Tax Briefing 06 highlights the availability of relief from corporation tax for new start up companies under the provisions of section 486C TCA 1997. The article sets out details of the scheme of relief, including the maximum and marginal tax-exempt amounts allowable, the time limits for the relief and the provisions relating to the de minimis grant aid requirements.
Tax Briefing 06 is reproduced here.